Maples and Calder in Hong Kong acted as Cayman Islands ("Cayman") counsel to US-based Integrated Memory Logic ("IML"), a Cayman-registered company, on its debut listing on the main board of the Taiwan Stock Exchange. The company, which began trading on 18 May 2010, is expected to raise approximately US$40 million in an initial public offering. IML will be the first foreign company to trade on the main board of the Taiwan Stock Exchange.

Please see the attached for further information.